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1、管理会计的战略方法摘要:长期以来, 基于在严格计算费用的主要技术途径上,就已经使用了管理会计。渐渐地,在影响负责资源管理的工作人员的行为中,管理会计增加了决策方式。但是,现代管理需要管理会计的新目标,以帮助管理者进行公司战略分析; 因此,我们认为复议管理会计的目标和工具是必要的,采用有利于长期决策的战略方法(外部和前瞻性的观点),以确保持续的竞争优势。关键词:管理会计;战略;决策过程;长期光合作用是决定作物产量的最重要的因素之一1-3,因为大于90%的作物干物重直接来自于光合作用。这意味着,在农业生产中,光合效率直接关系到最终产量。因此,许多国家的研究人员已经积极地参与到新的育种方法的研究中,
2、目的是改善作物的光合能力4,5,并且通过我们长期在不同发育阶段采取多种措施以提高作物生产潜力的研究,高光效育种已经被视为重要的方法之一。在过去的二十年里,通过植物生理学家和基因学家的密切科学合作,中国研究人员已经采取许多不同手段,广泛地研究了个别作物增加产量的潜力,并且已经取得了明显进展。这篇文章是对我们以前在大豆高光效育种研究以及其他研究者的相关工作的简短回顾。不同的光合参数,例如光截获能力、光能转换效率、碳同化作用和光合特性的遗传等等,都有待讨论。1. 引言首先,会计是一种通信工具,它有利于内部和外部参与者之间的沟通和与对话,它规定了一种终身的教育与培训。在当今社会,经济和社会环境正在全面
3、转型,合理、高效的管理涉及越来越多的控制信息,会计更必要的是被证明。有些由会计提供的信息是“透明”的,供出版的,它们特别关注与第三方的关系。而另一部分信息则是保密的,它们涉及到公司管理、不同部门或产品产出结果和公司采用的战略战术。为了确保管理会计在组织管理过程的有用性,其目标和工具与实体目标和长期战略需要极其相似。传统上,战略是面向未来,作出长期决定,涉及实体的概述,而会计是以过去为导向,为实现短期目标,旨介绍该组织的形势,及在一些可控组件中进行削减。2. 管理会计 概念和目标关于管理会计的定义,最专业的文件指的是管理会计师的定义。它指“一个识别,计量,积累,分析,编制,解释和交流财政信息的过
4、程,管理部门在组织内部用它计划,评估和控制,以确保恰当地使用资源。”(管理会计目标的声明一, 1981). 但最新的定义强调了扩大战略要素分析的必要性。在这种情况下,简贝尔等人(2004)把管理会计定义为测量和提供业务与财务信息的系统,它指导管理活动,激励行为,支持并创造必要的文化价值观来实现组织的战略目标。这个定义反映了作者关注管理会计实践和工具与实体战略的关系。贝尔的定义不仅强调了管理会计师的行为,而且强调了他们的目的实现战略目标,这与普遍接受的管理会计学会的定义并没有矛盾。最近,管理会计系统越来越关注所有各级组织将进行的活动。评估,管理和持续改进这些活动对于一个公司的成功是至关重要的。对
5、于一个企业来讲,通过以下五项(希尔顿, 2005: p.6)主要目标,管理会计是能够“增值”的:提供信息用以决策和规划,在决策和规划过程中,作为管理团队的一员要积极地参与;在指导和控制业务活动中协助管理人员;激励管理者和其他员工向该组织的目标努力;测量活动,子单位,管理者和其他员工在组织内的表现;评估该组织的竞争地位,并与其他管理者合作,以确保该组织在同行业中长期运行的竞争力。从这个小组的管理会计目标可以看出对经营活动和与它进行合作的明确方向,以便实现公司的战略目标,永久地协调和控制当前(日常)的活动。随着产品品种的增加、生命周期的降低、新生产技术的出现和经济全球化,在所有的市场,我们目睹到越
6、来越多的竞争对手,这使得“任何经济优势都是短暂的,任何对未来的赌注都是非常冒险的”(米哈伊尔, 2004)。在实体所面临的战略决策和当前决策中,都涉及管理会计,它发挥了远非只提供信息的那种被动作用。事实上,管理会计的作用是创建该组织的战略与为实现其目标而采取的当前行动之间的链接。管理会计能提供管理者所需要的财务和业务信息,以实现组织的战略目标。(贝尔, 2004) 从本质上,管理会计是一个测量过程。管理会计的范围包括财务信息,如成本、业务信息。管理会计的目的是帮助组织实现其关键的战略目标。它并不用途于授权的财政和税务申报。良好的管理会计信息有三种属性:技术性它能增强被测量现象的理解并为战略决策
7、提供相关信息。行为性它能鼓励与组织战略目标相一致的行动。文化性它能在一个组织和社团中支持和/或创建一套共同的文化价值观,信念和思维方式。虽然成本的计算仍然是管理会计的一个重要目标,但是必须强调设计和开发以实现组织战略目标为导向的管理会计系统的重要性。我们认为,直到最近,管理人员的决定在实现增加短期成果,最大限度地增加利润,采取产生长期不利影响的行动,那么则有必要重新考虑管理会计的目标,以便使它所产生的信息在组织中积极创造价值并确保长期成功的过程中发挥有益的作用。3. 实现战略目标的管理会计方向为了确保有效的资源分配而必须作出的决定需要各种信息,而这些信息只有管理会计能提供给管理人员。依据经济环
8、境,管理会计的作用会随时间而变化。当然,在一个复杂,动荡和不确定的环境中,管理者的信息需求是多样化和不断增长的,管理会计 作为管理系统的一个主要信息来源 能够满足这些要求,但条件是其工具和实践永久地适应于决策者的要求。一方面,在财务报告方面(对资产负债表项目的评估),需要使用成本计算系统;另一方面,在有关过程改进的内部信息需求方面,也要使用成本计算系统,以促进战略决策的制定和运作。战略成本管理是当前发生变化的结果,它需要工具与技术的永久适应,以提高组织的战略地位。使管理会计提供的信息对管理者有用,以实现该组织的战略目标,应随着经济环境,联系成本、客户和竞争对手等进行相关分析,设计和使用管理会计
9、,以便能跟随组织的任务和竞争策略。80年代,战略管理会计的概念在专业文献中引起了争论。一般来说,战略管理会计被视为一种用于战略定位的通用的会计方法。管理会计的战略性质在于其外部和前瞻性的方向。战略管理会计可被定义为“一个确认,收集,选择和分析会计数据的过程,它能帮助管理层做出战略决策和评估组织效能”(霍克, 2001: p.2)。 一般情况下,发展和运用战略管理会计方法与外部信息需求的战略问题有关,以面对不确定的经济环境并支持战略决策。这种外部的方向可能涉及到竞争(竞争方面的信息在实现竞争优势中发挥着关键的作用),业务合作伙伴(从价值链角度来看,利用外部信息的效用与供应商和客户的联系有关)和/
10、或市场(假设提供服务的方向,以满足客户的需求)(钦奎尼泰努奇,2007)。柯瑞文和吉尔丁(2001)确定了14个战略管理会计的方法:基于成本/管理的活动(美国广播公司/米)该技术的战略重点在于这些活动的管理,通过它可以界定在实现竞争优势的行动;属性成本把产品/服务看做一个能区分哪些产品的成本是确定的功能,这种技术可以作为一个外向型的解释,因为服务的属性是根据客户的要求确定的;标杆管理包括确定最佳做法和比较组织的绩效与改善目标的做法; 该技术强调对竞争对手的外部战略方向;竞争定位监测旨在收集竞争对手有关销售、市场份额、数量和单位成本方面的信息; 基于提供的资料,该公司能够评估自己相对于主要竞争对
11、手的定位,因此,能控制或制订其战略;竞争对手成本评估相对于以前的技术,竞争对手成本评估独特地集中于竞争对手的成本结构,这一技术的主要批评是关于信息来源方面的;基于公共财务报表的竞争者绩效评估竞争对手评价的一个相关来源是由公共财政报表构成的;当今的国际会计协调允许下不同国家公司之间的简单比较;客户会计这种技术分析把客户或客户组作为会计分析的单位,旨在估价由客户或客户群产生的利润、销售额或成本; 综合绩效测量意味着一个综合绩效测试系统,其中包含财务和非财务指标(均衡的记分卡);寿命周期成本旨在计算产品整个生命周期的总成本,从设计到下降,通过引进,成长和成熟;它是一个明确的会计远景和市场导向;质量成
12、本产品质量已成为其市场成功的先决条件;这种技术分类及监察由质量预防,评估,内部和外部故障所产生的费用;战略成本成本系统正逐步进入战略管理的过程中,这意味着成本系统必须明确地考虑战略和追求长期的竞争优势; 战略定价在定价过程中,专注于利用竞争对手的信息,例如利用其对价格变化,价格弹性,经济规模和经验的反应等信息;目标成本法在这种技术中涉及许多外部因素的干预;价值链成本提出一种会计方法,它考虑从设计到产品销售的所有活动; 其战略意义在于形成该公司与供应商和客户的外部联系,从而开发经济,提高效率。这种战略管理会计技术小组发现,一方面,基于分析和监测过程的方法为实现战略目标打下了坚实的基础;另一方面,
13、事实上,如同财务指标一样,非财务指标对于绩效评估也同样重要。战略管理会计为战略决策提供有用的信息,为组织的绩效评估提供必要的信息。以活动为基础的方法把产品或服务视为活动产生的成果,每个活动都消费资源,从而导致成本。这种基于成本驱动的方法分配成本去开展活动,建立活动、费用和活动成果(产品/服务)之间的一个更加清晰的因果关系更加清晰。约翰逊(1992: p.131)曾说过,“相信基于活动的成本管理工具将提高企业的竞争力是一个危险的幻想”,并称“它作为改善成本会计信息的工具是无可挑剔的”,但它不是一个能改善企业竞争力的工具。笔者之所以作出这种断言在于竞争力的卓越只有通过极好地管理组织与客户的关系才能
14、实现。通过一个以过程为导向的思想,基于活动的管理有利于长期决策的制定。起初,伴随着改善内部流程和创新,这个工具被认为是适当的成本策略,但它的用处是在公司采用了差异化战略的情况下表现出来的。(琴霍尔&拉基菲尔德-史密斯, 1998)。一方面,基于活动的管理允许有更好的成本控制;另一方面,通过促进本组织内部的沟通,它允许有更好的行为。此外,为了能真正支持决策过程,以活动为基础的管理必须伴随着以客户、沟通和对话为导向的组织文化。4. 结论从提出的问题中可以看出,把管理会计所提供的信息与实体的目标联系起来是必要的。只有这样,管理会计在决策过程中才能作成为有用的工具。在这方面,为了发展真正的“商业伙伴关
15、系”,管理会计和组织管理,二者都是必要的。鉴于有关改组整个企业活动的新要求,管理者提出了问题:是否由传统的会计系统提供的信息可以成功地满足这些要求。提供给管理人员的信息应协助他们确定将生产和销售的最佳产品/服务组合,以及每个产品或服务所产生的利润。产品或服务的多样性,还有客户的多样性都增加了开展活动的复杂性。在这种情况下,它必须重新考虑整个生产过程并抛弃传统工艺。通过价值链,必须放弃垂直“导向”而转移到横向方式。每个企业都必须被看作在一个普通的价值创造链中。价值链分析在确定哪些因素会导致价值提升和/或降低成本方面是至关重要的。出于这个原因,我们必须要了解整个链条,不仅仅是该公司所参与的那一部分
16、。 正如战略管理会计方法所言,采用基于活动的成本核算系统是一个坚实的办法,它同时支持实体的战略决策过程。基于活动的成本核算的有效实施往往取决于行为性因素,而非技术性因素,因为整个工作人员的参与对这一进程的成功是必不可少的。失去了由管理会计提供信息的相关性并不一定由企业信息管理使用不当造成的,特别是在业务控制不当使用中。基于活动的成本核算消除了许多使成本信息与规划和决策不相关的问题。原文出处:almasan alina carmen、grosu corina.a strategic approach of management accountingj university of oradea,
17、the journal,2009,3:736-741.a strategic approach of management accountingabstract:for a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. gradually, to the management accounting it has been added a decisional approa
18、ch aimed at influencing the behaviour of those responsible for resource management. but modern management requires new objectives of management accounting to help managers in the strategic analysis of the firm; therefore we consider that it is necessary the reconsideration of the objectives and tool
19、s of management accounting, using a strategic approach (external and prospective view) that facilitates long-term decisions and to ensures a sustainable competitive advantage.keywords: management accounting, strategy, decision making process, long-term1. introduction in the first place, accounting i
20、s a communication tool that favours communication and dialogue between the internal and external actors, which imposes a permanent education and training. this proves to be the more necessary in nowadays, when economic and social environment is in full transformation process and a rational and effic
21、ient management of the organization involves more and more controlling the information. some of the information provided by the accounting concerns particularly the relations with third parties, being transparent, published. the other part regards the companys management, the results generated by th
22、e different sectors or products, the strategy and tactics adopted by the company, being confidential. this separation of the information generates the distinction between the two accounting circuits, namely financial accounting and management accounting. to ensure the usefulness of the management ac
23、counting in the managerial process of the organization, a closeness of its objectives and tools with the entitys objectives and long-term strategy must be achieved. traditionally, the strategy is oriented towards the future, making long term decisions and involves an overview of the entity, while ac
24、counting is past oriented, for achieving short term objectives and aims at presenting the situation of the organization cut up in some controllable components.2. management accounting - concept and objectivesregarding the definition of management accounting, most specialized papers refer to the inst
25、itute of management accountants definition. this refers to management accounting as the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by management to plan, evaluate, and control within an organization and
26、 to assure appropriate use of its resources (statement on objectives of management accounting a no.1, 1981).but the latest definitions emphasize the necessity of extending the analysis to the strategic elements. in this context, jan bell et al (2004) defined management accounting as a system of meas
27、uring and providing operational and financial information that guides managerial action, motivates behaviours, and supports and creates the cultural values necessary to achieve an organizations strategic objectives. this definition reflects the authors concerns regarding the correlation of managemen
28、t accounting practices and tools with the entitys strategy. without contradicting the definition of the institute of management accounting (generally accepted), bells definition emphasizes not only the management accountants actions, but also their purpose - achieving strategic objectives.lately, th
29、e management accounting system focuses increasingly more to activities to be undertaken at all organizational levels. assessment, management and continuous improvement of these activities are critical to the success of a company. management accounting is able to add value to a business, through the
30、following five major goals (hilton, 2005: p.6):-providing information for decision making and planning, and proactively participating as part of the management team in the decision-making and planning processes; -assisting managers in directing and controlling operational activities; -motivating man
31、agers and other employees toward the organizations goal; -measuring the performance of activities,subunits,managers, and other employees within the organization; -assessing the organizationscompetitive position, and working with other managers to ensure the organizations long-run competitiveness in
32、its industry.it can be noticed from this panel of the management accounting objectives a clear orientation towards the management activity and to ongoing collaboration with it, in order to achieve the companys strategic objectives, coordinating and controlling permanently the current (daily) activit
33、ies.along with the increasing of products variety, reduction of lifecycle, the emergence of new production technologies and economic globalization, we are witnessing to the growing number of competitors in all markets, which makes that any economic advantage to be ephemeral and any bet on future ext
34、remely risky(tabr & mihail, 2004). far from playing a passive role in providing information, management accounting is involved both in strategic decisions, and current decisions faced by an entity. in fact, the role of management accounting is to make the link between strategy of the organization an
35、d current actions taken to achieve its objectives. management accounting is the one that provides financial and operational information needed by managers in order to achieve the strategic objectives of the organization (bell et al, 2004).-by nature management accounting is a measurement process; -t
36、he scope of management accounting includes financial information, such as cost, and operational information; -the purpose of management accounting is to help an organization reach its key strategic objectives. it is not meant for mandated financial and tax reporting purposes. -good management accoun
37、ting information has three attributes: -technical - it enhances the understanding of the phenomena measured and provides relevant information for strategic decisions; -behavioural - it encourages actions that are consistent with an organizations strategic objectives; -cultural - it supports and/or c
38、reates a set of shared cultural values, beliefs, and mindsets in an organization and society.although the costs computation remains an important objective of management accounting, it must be emphasized the importance of designing and developing a management accounting system oriented to achieving t
39、he strategic objectives of the organization. if until recent, the managers decisions aimed at achieving increased short term results, by maximizing profits, in detriment of the actions that generate long-term effects, in our opinion is essential to reconsider the objectives of management accounting,
40、 so that information generated by it to be useful for an organization in its efforts of creating value and ensuring long-term success.3. management accounting orientation toward the achieving strategic objectivesthe decisions that have to be made in order to ensure effective resources allocation req
41、uires a variety of information that only management accounting can make available to managers. the role of management accounting changed over time, depending on the economic context. of course, in a complex, turbulent and uncertain environment, the managers information needs are diversifying and gro
42、wing, and management accounting - as a privileged source of information for the management system - can meet these requirements, provided that permanently adapt its tools and practices to the requests of decision-makers. a costing system is used, on the one hand, for financial reporting needs (to th
43、e evaluation of balance sheet items) and, on the other hand, for the internal information needs regarding the processes improvement, in order to facilitate strategic decisions-making, and operational too. strategic cost management is a consequence of changes that currently take place and requires a
44、permanent adaptation of the tools and techniques so as to improve the strategic position of the organizations. for information provided by management accounting to be useful to managers, in order to achieve the strategic objectives of the organization, the management accounting should be designed an
45、d used so as to follow the mission and the competitive strategies of the organizations, by conducting an analysis correlated with the economic environment, costs associated with customers, competitors, etc. in the 80s the concept of strategic management accounting had generated debate in the special
46、ized literature. generally, strategic management accounting is identified with a generic approach of accounting for strategic positioning. the strategic nature of management accounting aims at its external and prospective orientation. strategic management accounting can be defined as a process of id
47、entifying, gathering, choosing and analyzing accounting data for helping the management team to make strategic decisions and to assess organizational effectiveness (hoque, 2001: p.2). normally, the development and use of strategic management accounting techniques is related to strategic issues regar
48、ding the external information needs in order to face the uncertainties of economic environment and to support strategic decisions. this external orientation may relate to competition (information regarding the competition plays a key role in achieving competitive advantage), business partners (from
49、the value chain perspective, the external information usefulness exploits the link with the suppliers and customers) and / or market (assumes the orientation toward offer of services in order to meet customer needs) (cinquini & tenucci, 2007). cravens and guilding (2001) identified 14 techniques of
50、strategic management accounting:-activity based costing/management (abc/m) - the strategic focus of this technique consists in the management of the activities through which it is possible to define actions aiming at achieving a competitive advantage; -attribute costing - consider products / service
51、s as a bundle of features that differentiate the products which costs are determined, this technique can be interpreted as an externally oriented because the attributes of services are determined according to customer requirements; -benchmarking - involves identifying the best practices and comparin
52、g the organizations performance to those practices with the goal of improvement; this technique underline the external strategic orientation toward competitors;-competitive position monitoring - aims at gathering the information on competitors regarding sales, market share, volume and unit costs; ba
53、sing on the information provided, the company is able to assess its own position relative to main competitors and, consequently, control or formulate its strategy; -competitor cost assessment - in contrast to the previous technique, competitor cost assessment concentrates uniquely on cost structures
54、 of competitors; the main criticism of this technique regards the information sources; -competitor performance appraisal based on public financial statements - a relevant source of competitors evaluation is constituted by public financial statements; todays international accounting harmonization per
55、mits a simpler comparison between companies of different countries; -customer accounting - this technique considers customers or group of customers as unit of accounting analysis and aims at appraising profit, sales or costs deriving from customers or customer segments; -integrated performance measu
56、rement - implies a definition of an integrated performance measurement system, which contains both financial and non-financial measures (balanced scorecard); -life cycle costing - aims at calculating the total cost of a product throughout its life cycle, from the design to the decline, through intro
57、duction, growth and maturity; it is a clear long term accounting perspective and market orientation; -quality costing - product quality has become a precondition to its market success; this technique classifies and monitors costs as deriving from quality prevention, appraisal, internal and external
58、failures; -strategic costing - costing systems are progressively getting into the strategic management process, which means that costing systems must explicitly consider strategy and the pursuit of long - term competitive advantage; -strategic pricing- focuses on the use of competitor information, like competitorsreactions to price changes, price elasticity, economies of scale and experience, in the pricing pro
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